Jessica, Jessica (2018) The effect of e-tax implementation on taxpayer compliance at KPP Pratama Medan Barat. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Taxes are an important source of revenue to sustain development financing from domestic sources. In an effort to improve services to the Taxpayer community, the government annually seeks to improve the tax administration system. Programs and activities of tax administration reform are realized in the application of modern tax administration system such as e-Registration, e-Filling, e-SPT, e-Billing.
This research was conducted to find out the effect of the implementation of e-tax (e-Registration, e-Filling, e-SPT, e-Billing) on taxpayer compliance. The research was conducted at KPP Pratama Medan Barat. This research was a quantitative research using primary data. The data was collected through distributing questionnaires to 100 taxpayers as respondents. The sampling
technique applied in this research was incidental sampling. The technique of data analysis applied was double linear regression analysis assisted by SPSS 25.0 for windows program. The results of the analysis showed that partially the implementation of e-Registration, the implementation of e-Filling, the implementation of e-SPT, the implementation of e-Billing had positive and
significant effect on taxpayer compliance. The results of the analysis also showed that simultaneously the implementation of the entire e-system had positive effect
on taxpayer compliance.
Item Type: | Thesis (Bachelor) |
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Creators: | Creators NIM Email ORCID Jessica, Jessica NIM1401010141 UNSPECIFIED UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Hantono, Hantono NIDN0127087802 hantono1978@gmail.com |
Uncontrolled Keywords: | e-tax; e-registration; e-filling; e-SPT, e-billing; taxpayer compliance |
Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
Depositing User: | Users 14734 not found. |
Date Deposited: | 05 Mar 2021 07:30 |
Last Modified: | 20 Jan 2022 09:38 |
URI: | http://repository.uph.edu/id/eprint/11535 |